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NY L83342

April 7, 2005

CLA-2-44:RR:NC:SP:230 L83342


TARIFF NO.: 4420.90.8000

Ms. Mary Jo Newman
JMC, Inc.
5402 Parkdale Drive (Suite 160)
Minneapolis, MN 55416

RE: The tariff classification of wooden wall cabinets from China.

Dear Ms. Newman:

In your letter dated March 8, 2005, you requested a tariff classification ruling on two household wall cabinets, photos of which were submitted for our review.

Item W2-0225A-6 is a fully enclosed wall cabinet made of medium density fiberboard (MDF) covered with oak veneer. It is 16” wide by 6” deep by 18” high. The front is covered by a hinged door that has a glass mirror on its exterior surface. The interior of the cabinet is not visible in the submitted photo, but you have advised by telephone that it contains two MDF shelves.

Item W2-0225A-13 is an oak-veneered MDF wall cabinet measuring 16” wide by 6” deep by 27” high. The upper portion is open at the front, providing access to two shelves. The lower portion consists of two adjacent drawers.

The applicable subheading for both of the above-described wall cabinets will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035.


Robert B. Swierupski

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